WHY MEANINGFUL LINKS ARE IMPORTANT
Screen reader users may skim a spreadsheet or document by navigating from link to link. Avoid ambiguous link text that is difficult to understand out of context (e.g., "click here"). Hyperlinks in Excel spreadsheets allow users to visit web pages, navigate to Word Headings and Bookmarks, and open email links.
Use descriptive link text that does not rely on context from the surrounding text.
Excel automatically generates a link from the text of the link, that might not make sense to the user, therefore the default link text should be adjusted.
Keep the amount of text in the link to a minimum.